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Fund Balance with Treasury
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I TFM 2-5100 Reconciling Fund Balance with Treasury Accounts
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          Fiscal Service A-Z Index
                This A–Z Index lists all Fiscal Service content. You can also view just the Programs & Services.A
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                      About the Fiscal Service

                        Accessibility Statement

                        ACH - Automated Clearing House

                        ACH Payment Schedule: Recurring Benefits and Military Active Duty, Reserves, and Benefits

                        AWG - Administrative Wage Garnishment

                        ARM -  Agency Relationship Management
						
						APG - Agency Priority Goal
                        
                        America's  Finance Guide

                        Annual Fiscal Service Letters

                        Annual Report, United States Government

                        Anti-Harassment Policy Statement

                        ASAP - Automated Standard Application for Payment

                B

                      Bank Management System
                        Budget Surplus/Deficit Publications

                        Bulk Data Formats for Salary and Vendor/Miscellaneous Payments

                        Business & Institutions, Services for

                C

                      CAS - Card Acquiring Service

                        Careers

                        CMIA - Cash Management Improvement Act

                        CARS - Central Accounting Reporting System

                        CRS - Centralized Receivables Service
						
						Certifying Officer Training

                        CFS - Consolidated Financial Statements of the United States Government

                        Check Claims

                        Check Payment Formats

                        Check Reclamation Guide: The Gold Book

                        CIR - Collections Information Repository

                        Circular 176: Depositaries and Financial Agents of the Federal Government (31 CFR 202)

                        Circular 570: Treasury’s Approved Listing of Sureties

                        Collateral

                        Combined Statement of Receipts, Outlays, and Balances of the United States Government

                        Contact the Fiscal Service

                        Credit Gateway

                        Credit Reform Accounting

                        Cross-Servicing (Debt Collection)

                        Current Value of Funds Rate

                D

                      Data Transparency
                        DCIA - Debt Collection Improvement Act (1996)

                        DDM - Debt Management

                        DNP – Do Not Pay

                        DTS - Daily Treasury Statement

                        Debit Card

                        Debit Gateway

                        Direct Deposit (Electronic Funds Transfer)

                        Direct Express®

                E

                      EagleCash

                        eCollections

                        eCommerce Collections
						
						Electronic Check Processing

                        EFTPS - Electronic Federal Tax Payment System

                        Electronic Funds Transfer

                        EEO Complaint Process

                        EEO/Diversity Policy Statement

                        EFT Payment Formats

                        E-Mail Notification Service

                        Exchange Rates (Treasury Reporting Rates of Exchange)

                        EZPay

                        Events

                F

                      FAST - Federal Accounts Symbols and Titles (FAST Book)

                        FEDInvest – FedInvest - Federal Investments Program

                        Federal Borrowings Program

                        Federal Disbursement Services

                        Federal Tax Application

                        Federal Tax Collection Service
						
						FIT - Financial Innovation and Transformation

                        Financial Management and Standardization
						
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                        FM QSMO – Financial Management Quality Service Management Office
						
						FMSC – Financial Management Standards Committee

                        Financial Report of the United States Government
						
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 						FOIA - Freedom of Information Act
                        Foreign Claims (Unpaid)

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                        Fund Balance With Treasury

                G

                      G-Invoicing
                        General Fund

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                        Go Direct

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                      IFCS - Intragovernmental Fiduciary Confirmation System

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                        IPP - Invoice Processing Platform

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                J

                      Judgment Fund

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                      KFC - Kansas City Financial Center (now Federal Disbursement Services)
                        KFC Dispatch (now Payment News)

                L

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                M

                      MBDP - Minority Bank Deposit Program

                        MMC - Military Meal Checks Program

                        Modernization, Innovation, and Payment Resolution (now Payment Integrity and Resolution Services)

                        MSPD - Monthly Statement of the Public Debt

                        MTS - Monthly Treasury Statement

                N

                      National Payment Center of Excellence (NPCE)(now Federal Disbursement Services)

					    National Payment Integrity and Resolution Center(now Payment Integrity and Resolution Services)

					    NPCE Payment News(now Federal Disbursement Services)

                        Navy Cash/Marine Cash

                        News from the Fiscal Service

                O

                      OTCnet

                P

                      PIRS - Payment Integrity and Resolution Services

                        PACER - Payments, Claims and Enhanced Reconciliation

                        PAM - Payment Automation Manager

                        PICOE - Payment Integrity Center
						
						PFC - Philadelphia Financial Center (now Payment Integrity and Resolution Services)
						
                        Pay.gov

                        Payment Formats

                        PIR - Payment Information Repository

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                        Publications, Fiscal Service

                R

                      Rates & Sureties			                       

                        Reclamations, Checks

                        Reference & Guidance

                        RFC - Regional Financial Center 

                        Reports

                S

                      SAM - Shared Accounting Module

                        SGL/USSGL - United States Standard General Ledger

                        SLGS – State and Local Government Securities

                        SPS - Secure Payment System

                        Savings Bonds

                        Shared Services

                        Standard General Ledger, United States (USSGL)

                        State and Local Government Securities Overview

                        State and Local Tax Withholding

                        Statements

                        Status Report of U.S. Treasury-Owned Gold

                        Stored Value Card
                        SDA – Summary Debt Accounting

                        Surety Bonds

                        Systems Access

                T

                      TIN - Taxpayer Identifying Number

                        TRO - Tax Refund Offset

                        Tax Refund Offset FAQ                        

                        Training Opportunities
						
						TAS - Treasury Account Symbol
						
                        TAR - Treasury Annual Report Appendix 
						
						Treasury Bank Mentor-Protégé Program

                        Treasury Bulletin

                        TCIS - Treasury Check Information System

                        Treasury Check Security Features

                        TCMM - Treasury Collateral Management & Monitoring

                        TFM - Treasury Financial Manual

                        TMA - Treasury Managed Accounts
						
                        TOP - Treasury Offset Program

                        TROR - Treasury Report on Receivables

                        TGA - Treasury General Account

                        Treasury Securities and Programs

                        TSS - Treasury Securities Services

                U

                      Unclaimed Assets, FAQ

                        U.S. Debit Card

                        USA Spending

                        USSGL - United States Standard General Ledger

                        Unpaid Foreign Claims
                V
                      
                      Vendor Payment Guidance


- Bureau of the Fiscal Service
- Reports, Statements & Publications
- Fund Balance with Treasury
- About

# About

## Agency Reconciliation of Fund Balance with Treasury

The Fund Balance with Treasury (FBWT) is an asset account that shows the available budget spending authority of federal agencies. Collections and disbursements by agencies increase or decrease the balance in the account.

Agencies report changes to this account to the Bureau of Fiscal Service (Fiscal Service), Department of Treasury through monthly reporting on Statements of Transactions (FMS 224, 1220, or SF 1221) and Statements of Accountability (FMS 1219 and SF 1218).

Fiscal Service is the federal government's financial manager responsible for providing accurate financial information to Congress and the general public. To ensure the integrity of the receipt and disbursement data submitted by agencies, Fiscal Service compares agencies' fund balance reporting with comparable data submitted by financial institutions and Treasury Regional Financial Centers.

Agencies are notified of any discrepancies on a monthly Statement of Differences report (FMS 6652). Agencies are responsible for investigating and resolving these differences and reporting any required adjustments on their monthly reports.

## Changes in FBWT Reporting Requirements

In October 2002, FMS (now Bureau of the Fiscal Service) issued TFM Volume 1, Part 2, Chapter 3400, Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury. This chapter required that agencies begin to report to Treasury monthly, via FMS 224, FMS 1219/1220 or SF 1218/1221, all cash that is not in a Treasury General Account (TGA) and investments in non-federal securities.

In anticipation of Treasury's future plans to eliminate FMS 224, FMS 1219/1220 or SF 1218/1221 reporting as it currently exists, the TFM chapter also requires that agencies no longer maintain ending accountability balances (line 5.0 of the 1218 and 1219). All transactions are required to be classified to a Treasury Account Symbol. The TFM chapter provides guidance on how to clear these balances.

Visit the Central Accounting Reporting System (CARS) section of this website for detailed information on Fiscal Service plans to modernize reporting requirements and to improve the timeliness in which data is made available to agencies.

For more information, please call the Treasury Support Center at 877-440-9476.

Last modified 07/17/18

Fund Balance with Treasury

A program of the Bureau of the Fiscal Service



- Home
- About
- Core Competencies
- FAQs
General
      Foreign Currency Transactions
- General
- Foreign Currency Transactions
- Contact Us



- Reconciliation Procedures
- Treasury Financial Manual
- I TFM 2-5100 Reconciling Fund Balance with Treasury Accounts
- I TFM 2-3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury
- Treasury Financial Manual Supplement
- TFX
- Search the FM QSMO Marketplace

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